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新兴市场公众公司财务报告架构改革:进展与启示

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摘要 中国是世界上最大的新兴市场国家之一,研究新兴市场公众公司财务报告架构改革与发展的经验和教训,能够为中国提供有益的启示。本文主要探讨新兴市场的公众公司财务报告架构及其改革问题,并在此基础上概括和总结来自新兴市场公众公司财务报告架构及其改革方面的启示。
作者 方红星
机构地区 东北财经大学会计学院
出处 《会计论坛》 2010年第2期3-11,共9页 Accounting Forum
基金 作者主持的教育部新世纪优秀人才支持计划项目“转轨国家财务报告架构改革”(NCET-07-0158) 霍英东教育基金会高等院校青年教师基金项目“转轨国家会计改革:比较、分析与启示”(111087)的阶段性成果
关键词 新兴市场 公众公司 财务报告 改革
分类号 F275 [经济管理—企业管理]
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参考文献13

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二级参考文献19

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